Mirallas has been linked with a transfer to Spurs this month, and, although the Evening Standard suggests that a move in the summer is more likely, the Toffees are starting to plan for his departure.

The Belgian winger is a key part of Roberto Martinez’s squad, and his loss would be heavily felt, especially in the troublesome state the club are currently in. Although the 27-year-old has looked disinterested in recent weeks - likely to force a transfer away from Goodison Park - he is undoubtedly one of the first names on the teamsheet prior to games, and his value should not be diminished.

Although the Standard report claims that Spurs are willing to offer £3 million and Aaron Lennon in exchange for Mirallas, it seems that Everton would be unwilling to sanction that deal, and a new story published in Portugal has hinted at a new target for the Toffees.

Quoted by Sport Witness, O Jogo have indicated that Everton scouts have travelled to Portugal to watch Braga play Moreirense tonight, with Braga’s Rafa Silva the centre of their attention. The thrice-capped Portuguese international has played for Braga since the summer of 2013, and his impressive performances have not only been rewarded with international recognition, but interest from the Premier League.

Earlier this month, A Bola claimed that Southampton were preparing an offer for Silva - who has a €20 million release clause in his contract - although no move has yet come to fruition.

If a deal for Silva can be wrapped up before the close of this transfer window, the Toffees may be willing to sanction Mirallas’s departure to Spurs. Rather than waiting until the summer with a player who is clearly unhappy at his current situation, Everton could allow the Belgian winger to leave, knowing that they have a direct replacement in 21-year-old Silva, who would likely give his all playing for the side in his debut Premier League season.

Billy Hawkins

Billy is a freelance writer who contributes to various sites concerning football. Known to possess an obsession with statistics, Eastern European club sides, and Victorian football, he focuses upon the untapped potential of the Football League in the belief it is more enjoyable than the Premier League.